Tax Guidelines explain the Commissioner for Tax and Customs interpretation of legislation and the way the Department applies the law in practice. They do not affect a taxpayer's right to argue for a different interpretation, if necessary in an appeal to the Administrative Review Tribunal or the Court of Appeal.

The Commissioner for Tax and Customs is empowered by article 6(4) of the Commissioner for Tax and Customs Act and article 96(2) of the Income Tax Act to issue guidelines, explanations or instructions relating to the revenue acts or to any Regulations issued thereunder. Subject to certain conditions and restrictions such guidelines, explanations or instructions have the force of law.

Some important guidelines:

• Guideline relating to certain COVID-related benefits​​
• Guidance Note regarding Capital allowances in respect of Car Parks
• Guidance Note - Dispute Resolution Mechanisms Regulations​
• Guidelines in relation to the Anti-Tax Avoidance Directives Implementation Regulations (ATAD)
• Guidelines in relation to the Consolidated Group (Income Tax) Rules
• Guidance Note – Article 31D (Taxation of Rental Income) ​
• Guidance Note Definition of Payors
• Tax Guide to Bad Debts
• Tax Guide to Fringe Benefits (August 2017)
• The Remittance Basis of Taxation for Individuals under the Income Tax Act 
• Tax Guidelines ITA Trusts​
• Guidelines in Relation to the NID Rules
• Guidelines on Income Tax Treatment in Relation to Distributed Ledger Technology (DLT)
• Group Deductions Guidance Note
• Guidance Note on Recognised Stock Exchanges
• ​Guideline on Food Donations​
• ​Tax Guideline on Article 6 of the Income Tax Act
• ​Guidance Note – Recognised Stock Exchange – United Kingdom​
• ​Guidelines in relation to the Transfer Pricing Rules​​ 
• Guidance Note - EU Global Minimum Level of Taxation for MNE Groups and Large Scale Domestic Groups Regulations 1
  
• Guideline on Article 42(1)(a) of the Duty on Documents and Transfers Act​
• Guideline on Dwelling House Exemption
• Tax Guide to Finance Leasing of Aircraft
• Qualifying Employment in Aviation
• Highly Qualified Persons Rules
• Qualifying Employment in Maritime, Offshore Oil and Gas Activities
• Residents Schemes Annual Declaration
• Submission of Schedule under CG Rules
• Tax Treatment of Benefits from Retirement Schemes
• Tax Treatment of Interest from a Loan
• Tax Treatment of Trusts
• Tax Guidelines on Property Transfers
• Fringe Benefits - Beneficial Loan Arrangements Guideline
• Audit Exemption Rules - Guidelines
• Guidelines on Business Interests outside Malta
• Guidance note on Article 14(1)(m) of the Income Tax Act
• Guideline - HQPR for Family Office
• Nomad Residence Permits – Guidelines